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CIMA Fundamentals of management accounting Sample Questions:

1. In the context of short term decision making, what is a notional cost?

A) A cost which cannot be forecast with any degree of certainty
B) A cost which is already committed and cannot be avoided
C) A cost which reflects the use of resources when no actual cost is incurred
D) A cost which cannot be measured in financial terms

2. Refer to the exhibit.

RX Ltd expects to have limited machine time for July, which will result in the following production levels:
It is anticipated that there will be 1,500 units of opening inventory and the company wishes to hold a minimum of 500 units of closing inventory at the end of July.
How many units will be available for sale during July?

3. JB has fixed costs of $120,000 per annum. It manufactures a single product which it sells for $12 per unit. It has a profit/volume ratio of 60%.
JB's break-even point is

4. Refer to the exhibit.

Storm Limited manufactures a single product, the cost and selling price of which are given below:
The breakeven point is:

5. Refer to the exhibit.

SP, a manufacturing company, uses a standard costing system. The standard variable production overhead cost is based on the following budgeted figures for the year:
During the month of September, 5,300 actual hours were worked and 5,600 standard hours of output were produced. Total variable production overhead costs in September were $8,600.
What was the variable production overhead expenditure variance in September?

A) $650 favourable
B) $200 favourable
C) $650 adverse
D) $200 adverse

Solutions: